Friday, 12 February 2021

Daily digest for Gupta Chandan & Associates, on February 12, 2021

posted: "INCOME TAX : SLP dismissed against High Court ruling that date of filing of original return under section 139(1) has to be considered for purpose of computing period of limitation under sub-section (2) of section 143 and not date on which defects actually"
posted: "INCOME TAX : Reassessment proceedings initiated by Assessing Officer on ground that External Development Charges (EDC) paid by assessee to Haryana Urban Development Authority (HUDA) were subject to TDS under section 194 and in absence of TDS, amount would"
posted: "INCOME TAX : Where before Tribunal hearing was concluded on 23-7-2019 and order was passed on 18-10-2019, there was no merit in contentions in rectification application that appeal was pending till date of pronouncement of order and, thus, Circular No. 17"
posted: "Section 138(1) facilitates exchange of information about tax evaders by the Income-tax Department with other tax authorities or enforcement authorities. The Central Board of Direct Taxes (CBDT) has notified 'Chief Executive Officer, Center for e-Governanc"

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Daily digest for Gupta Chandan & Associates, on February 23, 2026

Income Tax Forms as applicable from 1st April 2026. Old forms under income tax Act 1961 added for better search....